The tariff classification of women’s knit pants from China

N250712 March 17, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.69.2030 Mr. Steven Kim Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women’s knit pants from China Dear Mr. Kim: In your letter dated February 21, 2014, you requested a tariff classification ruling. Your samples will be returned. Style INCFAB00741 is a woman’s pant constructed from two different fabrics. The back panels and the inner and outer front panels are constructed from 65% rayon, 30% nylon, and 5% spandex knit fabric. The center front panels are coated with polyurethane. The pull-on pants feature an elasticized waistband, five belt loops, two front zipper pockets, two rear pockets, and hemmed leg openings. The garment extends from the waist to the ankles. In your letter, you suggest classification of style INCFAB00741 under heading 3926, Harmonized Tariff Schedule of the United States (HTSUS). However, the cellular plastic material does not impart the essential character of the garment. Accordingly, the garment is properly classified under heading 6104, HTSUS. Style INCFA40741 is a woman’s pant constructed from two different fabrics. The back panels are constructed from 65% percent rayon, 30% nylon, and 5% spandex knit fabric. The front panels are coated with polyurethane. The pull-on pants extend from the waist to the ankles and feature a flat elasticized waistband and hemmed leg openings. The applicable subheading for styles INCFAB00741 and INCFA40741 will be 6104.69.2030, HTSUS, which provides for Trousers…knitted or crocheted: Of other textile materials: Of artificial fibers: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division